Jack and Jill have grown up. They've graduated from university, gotten married and got a job at the same firm.

One day, while going through the books and after much deliberation, their boss decides he must lay off one employee.

Jack and Jill are the most recent hires, so it must be one of them. The problem is he hired them at the same time, and he doesn't want to be biased or sexist, so he decides the first one of them to use the drinking fountain will get the ax.

While he's considering what to say, Jill walks up with some aspirin to take a drink. Her boss, very sympathetically says, "Jill, I've either got to lay you or Jack off."

Jill responds with a sigh, "Well then, you'll have to jack off because I've got a headache."